Commissioners of Customs and Excise v Blom-Cooper

Core Citations

RESUELVE RECURSO

• Commissioners of Customs and Excise v Blom-Cooper

CONSIDERS

• Tribunals and Inquiries Act 1992 - Articles : S-11
• Value Added Tax Act 1994 - Articles : S-35
• Value Added Tax Act 1994 - Articles : S-4

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• Value Added Tax Act 1994 - Articles : S-24
• Value Added Tax Act 1994 - Articles : S-26
• Value Added Tax Act 1994 - Articles : SCH-9
• Value Added Tax Act 1994 - Articles : SCH-8
• Value Added Tax Act 1994 - Articles : S-30
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-25
• Value Added Tax Act 1994 - Articles : S-96

REPORTED OPINION OF in

• [2003] STC 66
• [15/05/2003] TLR 5
• [2003] BVC 415

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• [2003] BTC 5359

CONSIDERED in

• Richard David Ernest Hopes v Kate Burton
• Gaines-Cooper v HM Revenue and Customs
• Astall and Another v HM Revenue and Customs

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• Tower MCashback LLP v HM Revenue and Customs
• BMBF (No 24) Ltd v Commissioners of Inland Revenue
• Tower MCashback LLP v HM Revenue and Customs
• Dawson Group Plc v HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Altrad Services Ltd
• Tower MCashback LLP v HM Revenue and Customs
• Rossendale Borough Council v Hurstwood Properties (A) Ltd
• UBS AG and Another v Revenue and Customs Commissioners
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Andrew Brown & Others v Innovatorone Plc & Others

REFERRED in

• Andrew Chappell v The Commissioners for HM Revenue and Customs
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Brown and Others v Innovatorone Plc and Others

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• David McClean and Others v Andrew Thornhill KC
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs

DISTINGUISHED in

• Commissioners of Customs and Excise v Jacobs

This document cites

• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994